REGISTERED NUMBER: 02881446 (England and Wales)

CONTROL SYSTEMS SERVICES LTD.

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N H Whatley

A W Kendall

G Davis

SECRETARY:

J L Whatley

REGISTERED OFFICE:

Unit 4 Lakeside

Lakeside Park,

Llantarnam Industrial Park

Cwmbran

Torfaen

NP44 3XS

REGISTERED NUMBER:

02881446 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

14,067

16,758

CURRENT ASSETS

Stocks

5

136,991

132,661

Debtors

6

251,263

404,781

Cash at bank and in hand

869,431

598,525

1,257,685

1,135,967

CREDITORS

Amounts falling due within one year

7

195,888

177,667

NET CURRENT ASSETS

1,061,797

958,300

TOTAL ASSETS LESS CURRENT LIABILITIES

1,075,864

975,058

CREDITORS

Amounts falling due after more than one year

8

5,867

16,766

NET ASSETS

1,069,997

958,292

CAPITAL AND RESERVES

Called up share capital

9

903

903

Retained earnings

1,069,094

957,389

SHAREHOLDERS' FUNDS

1,069,997

958,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5th December 2025 and were signed on its behalf by:

N H Whatley - Director

1.	STATUTORY INFORMATION

Control Systems Services Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold property - 10% Straight line

Plant and machinery - 5% - 20% Straight line

Motor Vehicles - 25% Straight line

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1st April 2024

126,806

131,033

27,395

285,234

Additions

-

4,383

-

4,383

At 31st March 2025

126,806

135,416

27,395

289,617

DEPRECIATION

At 1st April 2024

125,546

124,534

18,396

268,476

Charge for year

994

3,080

3,000

7,074

At 31st March 2025

126,540

127,614

21,396

275,550

NET BOOK VALUE

At 31st March 2025

266

7,802

5,999

14,067

At 31st March 2024

1,260

6,499

8,999

16,758

5.

STOCKS

2025

2024

£

£

Stocks

56,866

32,039

Work-in-progress

80,125

100,622

136,991

132,661

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

218,003

376,398

Other debtors

-

53

Prepayments and accrued income

33,260

28,330

251,263

404,781

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,648

9,846

Trade creditors

17,074

21,433

Corporation Tax

5,093

-

Social security and other taxes

9,528

-

VAT

64,860

113,155

Credit card

1,408

3,254

Directors' current accounts

80,396

24,153

Accruals

2,002

1,002

Other creditors

4,879

4,824

195,888

177,667

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

5,867

16,766

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

800

Ordinary

£1

800

800

1

Ordinary A

£1

1

1

100

B Ordinary

£1

100

100

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

903

903